Electronic Tax Documents (DTE) are for B2B, requiring buyer identification and VAT credit, while e – receipts (Boleta Electrónica) is for B2C, allowing anonymity and no VAT credit. Identification becomes mandatory after 135 UF. Printed versions required for in-person sales; digital signatures are necessary.
E – Receipts in Chile
Public
Chile
Author: Ema Stamenković
Category:
Fiscal subject related
Views:
50
Content accuracy validation date:
26.05.2026
Content accuracy validation time:
08:05h
While both are XML-based electronic documents, Electronic Tax Documents (Factura Electrónica) and e - receipt (Boleta Electrónica) serve different purposes in Chilean compliance regulation. Electronic Tax Documents is for B2B transactions, requires full buyer identification, and grants VAT tax credit. E – receipt (Boleta Electrónica) is for B2C sales, generally does not grant VAT credit, and typically allows anonymous transactions (subject to thresholds) for final consumers.
For in-person sales to final consumers, businesses must deliver the printed representation of e – receipts (Boleta Electrónica). For cash or bank transfer payments, the printed boleta is required. For card or electronic payments, the printed receipt (boleta) and/or payment receipt must be delivered. Virtual delivery may be provided additionally. Businesses without printing capability are covered by a transition rule until March 1, 2026.
From September 1, 2025, for any e – receipts (Boleta Electrónica) exceeding 135 UF (approx. $5,000 USD), the issuer must identify the buyer by including their RUT (Tax ID) and Name in the XML. This anti-evasion measure targets high-value anonymous purchases in sectors like automotive, luxury goods, and real estate.
Every e – receipt (Boleta Electrónica) requires a digital signature to be valid. For in-person sales, the signed electronic document must also be delivered in printed form per current Tax Authority resolution.
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New document was uploaded: Exempt Resolution SII No. 45 of September 1, 2003 – Establishes Rules and Operating Procedures with Respect to Electronic Tax Documents (EN)
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Author: ............
This is a core technical and operational regulation for electronic tax documents (DTEs). It defines electronic tax documents (DTEs), electronic signatures, electronic stamps/timbres, folio authorization (CAF), transmission to SII, validation/rejection rules, storage and audit obligations. Read more
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